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Amendment of Section 211
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....res and letter "Subject to the provisions of this section and of section 209A and 212" shall be substituted; (b) for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation : In this sub-section, "total income" means, - (a) in a case where the advance tax is paid by the assessee in accordance with the statement sent by him under sub-section....